Readable version: Remote seller sales tax thresholds by state, explained state by state. Summary figures and charts: the data roundup. All site datasets: open data · data roundups.
What this dataset covers
The sales amount and transaction count at which an out-of-state seller must register, how the two tests combine, the measuring period, marketplace facilitator rules, the state rate, local taxes and whether digital products are taxed.
Most often unconfirmed in this release: digital_products_taxable (39), filing_frequency_rule (34), local_taxes (13), marketplace_facilitator_law (8), registration_url (6). Every row carries all of its official sources.
Field dictionary
| Field | Meaning | Type | In this release |
|---|---|---|---|
jurisdiction_code | Two-letter postal code of the state or DC. | string | 51 of 51 filled |
jurisdiction | State name (or District of Columbia). | string | 51 of 51 filled |
has_statewide_sales_tax | Whether the state has a statewide sales tax. | boolean | 51 of 51 filled: true (46), false (5) |
state_rate | State sales tax rate. | number (percent) | 47 of 51 filled; 0% to 7.25% |
local_taxes | Whether local sales taxes apply. | string (code) | 38 of 51 filled: yes (34), no (4) |
remote_seller_threshold.sales | Sales amount that triggers registration. | number (US dollars) | 46 of 51 filled; $100,000 to $500,000 |
remote_seller_threshold.transactions | Number of transactions that triggers registration, if any. | integer | 18 of 51 filled; 100 to 200 |
remote_seller_threshold.logic | or (either test) / and (both tests), when stated. | string (code) | 10 of 51 filled: or (8), and (2) |
remote_seller_threshold.period | Period over which sales are measured. | string | 46 of 51 filled |
remote_seller_threshold.notes | Detail on the threshold. | string (free text) | 51 of 51 filled |
remote_seller_threshold.marketplace_sales_count_for_seller | Whether sales made through a marketplace count toward the seller's own threshold. | boolean | 12 of 51 filled: false (6), true (6) |
marketplace_facilitator_law | Whether the state has a marketplace facilitator law. | boolean | 41 of 51 filled: true (38), false (3) |
registration_url | Where to register. | string (URL) | 42 of 51 filled |
digital_products_taxable | Whether digital products are taxable. | string (code) | 11 of 51 filled: yes (6), depends (5) |
digital_notes | Detail on digital products. | string (free text) | 16 of 51 filled |
unconfirmed | Fields the official sources read did not confirm for this row. Those values are null. | array of strings | 48 of 51 rows list at least one |
source_titles | Titles of the official sources for the row. | array of strings | 51 of 51 filled |
source_urls | Links to the official sources for the row. | array of strings | 51 of 51 filled |
checked | When the row's sources were opened (YYYY-MM or YYYY-MM-DD). A row with no official source carries the date of the check that found none. | date (YYYY-MM-DD) | 51 of 51 filled |
page_url | The page on mcc-solutionsnj.com that explains this row. | string (URL) | 51 of 51 filled |
Preview: the first 10 rows
jurisdiction | has_statewide_sales_tax | state_rate | remote_seller_threshold.sales | remote_seller_threshold.transactions | remote_seller_threshold.period | checked |
|---|---|---|---|---|---|---|
| Alabama | true | 4 | 250000 | null | previous calendar year | 2026-11 |
| Alaska | false | 0 | null | null | null | 2026-11 |
| Arizona | true | 5.6 | 100000 | null | previous or current calendar year | 2026-11 |
| Arkansas | true | 6.5 | 100000 | 200 | previous or current calendar year | 2026-11 |
| California | true | 7.25 | 500000 | null | preceding or current calendar year | 2026-11 |
| Colorado | true | 2.9 | 100000 | null | previous or current calendar year | 2026-11 |
| Connecticut | true | 6.35 | 100000 | 200 | 12-month period ending September 30 | 2026-11 |
| Delaware | false | 0 | null | null | null | 2026-11 |
| District of Columbia | true | null | 100000 | 200 | prior or current calendar year | 2026-11 |
| Florida | true | 6 | 100000 | null | previous calendar year | 2026-11 |
7 of 20 columns shown; the downloads have every column in full.
Download formats
The CSV has one row per jurisdiction and one column per field above, UTF-8, comma-separated. Nested fields use dotted names (remote_seller_threshold.sales); lists are joined with | , and lists of objects become key: value; key: value items. The JSON keeps types (numbers, true/false, null, arrays) and includes this dictionary, the license and the checked date.
License
License: free to copy, share and adapt, including commercially, under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.
Attribution required: credit "MCC Solutions" and link to this dataset page (https://mcc-solutionsnj.com/data/sales-tax-sellers). The cite box below has text ready to paste.
Accuracy
Accuracy: every fact comes from an official government page as it read when checked (November 2026 for this release). Anything those pages did not confirm is null and named in the row's unconfirmed list; a null that is not on the list means the point does not apply or the source states none. This is general information, not legal or tax advice. We are not lawyers, and MCC Solutions is not a law firm.
Cite this data
Free to reuse under CC BY 4.0: credit MCC Solutions and link to https://mcc-solutionsnj.com/data/sales-tax-sellers.
Changelog
- November 2026: sources checked for all 51 jurisdictions; this release has 20 fields, 429 confirmed values and 103 unconfirmed items.
- Downloads are generated from the data files on each request, so a corrected file shows up in the CSV and JSON straight away; a new entry is added here when the sources are checked again.